Understanding Mr. Miastkowski's Employment Status
Background: Mr. Miastkowski worked for Mr. Probin's property maintenance business for twelve years until January 2016, performing tasks like painting and carpentry.
Employment Arrangement: Mr. Probin considered the arrangement to be that of an independent contractor, not an employer/employee relationship. Although there was no written agreement, it was understood that Mr. Miastkowski would handle tax, insurance, and provide his own tools and vehicle.
Work Arrangement: Mr. Probin provided all materials and most safety equipment for the jobs. Mr. Miastkowski had an ABN and was paid hourly based on rates set by Mr. Probin. The work was directed by Mr. Probin, and no formal quotes were provided.
ATO Audit: In May 2016, Mr. Miastkowski contacted the ATO, alleging lack of Superannuation Guarantee (SG) support. An audit followed, concluding that Mr. Probin should have paid SG contributions. The ATO issued SGC assessments totaling $27,272.24.
Objection and Tribunal Review: Mr. Probin objected to the ATO's decision and sought review by the Tribunal to contest the assessments.
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